ANALYSIS OF PLANNING, BUDGETING AND ACCOUNTING FUNCTIONS OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEMS (IFMIS) AND PUBLIC FUNDS MANAGEMENT IN THE LOCAL GOVERNMENT - THE CASE OF NYAMASHEKE DISTRICT, RWANDA
Abstract
The study entitled “Analysis of planning, budgeting and accounting functions of Integrated Financial Management Information Systems (IFMIS) and public funds management in the local government. Case of Nyamasheke District, Rwanda (2015-2022)” was conducted to achieve three specific objectives such as: to analyze the significance of IFMIS planning function on public fund management in Nyamasheke District, to assess the significance of IFMIS budgeting function on public fund management in Nyamasheke District and to examine the significance of IFMIS accounting function on public fund management in Nyamasheke District. To achieve study objectives, the study used descriptive, quantitative, and correlative research designs. Primary data and secondary data also were used. Primary data were collected from 152 staff in Nyamasheke district who have relation to the IFMIs use and management from different entities from district to sector level. Data collection was done using a questionnaire and documentation. Data analysis was done with the support of SPSS version 20 to generate a linear regression model and bivariate correlation model as well as descriptive statistics. The study findings show that the model had an F ratio of 42.474 and the P value was 0.000<0.000, signifying that the F ratio was statistically significant, therefore the overall regression model for all the variables tested was statistically significant and can be used for prediction at 5% significant level. This further indicates that the predictor variables (Planning (P), Budgeting (B), and Accounting (A) used in this study as IFMIS functions are statistically significant to the public fund management in Nyamasheke District. Therefore, the formulated Null Hypothesis stating that there is no significant influence of IFMIS planning, budgeting, and accounting IFMIS functions on the public fund management in Nyamasheke District, failed to be accepted in favor of the alternative hypothesis or its opposite. The conclusion of the study relies on the acceptance or failure to accept study hypothesizes. Based on the H0 or Null Hypothesis “There is no significant influence of IFMIS planning, budgeting, and accounting IFMIS functions on the performance of public fund management in Nyamasheke District” the results show that the planning, budgeting, and accounting as IFMIS functions each contribute 68% to the implementation of public funds management in the local government, case of Nyamasheke District. Due to that, the conclusion relies on the rejection of the Null Hypothesis and considers the alternative hypothesis or its opposite.
JEL: M10; M40; M41
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DOI: http://dx.doi.org/10.46827/ejefr.v7i4.1595
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